Label: |
Property, plant and equipment |
Concept Guidance: |
This is the value, as at the relevant date, of tangible items that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. This item is determined in accordance with relevant accounting standards.It excludes property classified as investments.
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Form-Specifc Guidance: |
Property (owner-occupied and investment) consistent with the classification and measurement basis used in the relevant accounting standards. Plant and equipment includes furniture, equipment, re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with the relevant accounting standards.
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